WITH T (NO,NATION,PRO1,PRO2,PRO3) AS ( 
SELECT 'A','미국','TV','냉장고','에어컨' FROM DUAL UNION ALL
SELECT 'B','일본','핸드폰','자동차','노트북' FROM DUAL UNION ALL 
SELECT 'C','중국','화장품','드라마','자동차' FROM DUAL)
SELECT MIN(DECODE(NO,'A',GB)) A
      ,MIN(DECODE(NO,'B',GB)) B 
      ,MIN(DECODE(NO,'C',GB)) C
  FROM (
        SELECT NO,LV,DECODE(LV,1,NATION,2,PRO1,3,PRO2,4,PRO3) GB
          FROM T, (SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= 4))
GROUP BY LV; 

SELECT a, b, c
  FROM t
 UNPIVOT (v FOR gb IN (nation, pro1, pro2, pro3))
 PIVOT (MIN(v) FOR no IN ('A' a, 'B' b, 'C' c))
 ORDER BY gb
;